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Management Earning Forecast dan Analyst Forecast : Sebuah Studi Meta Analysis Karen Priscilla Wibowo; Vena Purnamasari
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1478

Management earnings forecast (MEF) is information that is needed by users of accounting information, therefore MEF must be precise and transparent so that it is relevant for decision making. An analyst also relies on MEF as one of the information as a basis for making the right estimate. MEF's research on forecasting corporate earnings by analysts is carried out in various industries, so a meta-analysis is needed to prove whether management's earnings forecasts consistently affect analysts' forecasts. The sample in this study are 8 journals that discuss management earnings forecasts on analyst forecasts from 1987 to 2020. The results of the heterogeneity test with meta-analysis show a p-value of 0.013, which means that the sampling error is relatively high. The results of the correlation analysis calculations show a p-value of 0.012 which means that the MEF in analyst forecasts is heterogeneous. Heterogeneous research results are caused by differences in the samples used in the study. Some studies use quarterly reports as samples and some use annual reports as samples.

Meta-Analysis of Forecast Analysis on Stock Price Evelyn Angela Hananto; Vena Purnamasari
Indonesian Journal of Economics and Management Vol 3 No 3 (2023): Indonesian Journal of Economics and Management (July 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i3.5013

Analysts' views on economic risk can be an important part of an investor's investment decision-making process. Several researchers have conducted research on analyst forecasts and stock prices. However, we need to look at the consistency of the results of previous studies in order to draw general conclusions. This must be done to prove whether analyst forecasts affect stock prices. The consistency of results in this study was determined using a meta-analysis method. This method is supported by the CMA (Comprehensive Meta-Analysis) software. Meta-analysis provides an estimate of the effect size to measure the relationship between the independent variable (analyst forecast) and the dependent (stock price). The heterogeneity test results show that I-squared is > 50 percent, which means high heterogeneity. The correlation analysis results show a p-value of 0.004, meaning that analyst forecast studies on stock prices are heterogeneous. Heterogeneity refers to differences in data within each study or between major studies. The results in this study are heterogeneous, caused by high sampling error when the research location for each sample is different due to differences in economic conditions. Therefore, analyst forecasts have an effect on stock prices.

A Study of the Implementation of PSAK 74 on Firm's Value of Insurance Companies in Indonesia Aulia Veronica Julyono; Vena Purnamasari
Journal of Management and Business Environment (JMBE) Vol 1, No 1: Special Issue of the 9th International Conference on Business and Economy, June 2024
Publisher : Soegijapranata Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jmbe.v1i1.12059

Firm’s value plays an important role for both company management and investors in investment decisions. Often, net profit or revenue is closely related to the creation of firm’s value. This research examines whether the application of the Pernyataan Standar Akuntansi Keuangan (PSAK) or Indonesian Financial Accounting Standards Board 74 affects company value as measured using Tobin’s Q. Standards for insurance company contracts have changed based on the adoption of IFRS 17, and are still being prepared and conducted in-depth studies. This research uses a quantitative approach with panel data regression testing using STATA. Data was collected in the form of secondary data on insurance companies listed on the Indonesia Stock Exchange from 2012 to 2022, using a purposive sampling method. The results of the research show that operational profit (loss) from the new face of insurance company financial reports has a positive effect, while insurance company investment profit (loss) has a negative effect on company value. This research expands the study of the implications of implementing PSAK 74 for insurance companies in the future.

Perancangan Sistem Informasi Akuntansi Berbasis Excel Guna Pengembangan Usaha Bebek Rempah Semarang Rini Hastuti; St. Vena Purnamasari; Marcellinus Anggun Dananto Kuncorojati; Agnes Advensia Chrismastuti
Seminar Nasional Penelitian dan Abdimas Vol 2 No 1 (2024): Juni
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/senapas.v2i1.9304

Sistem informasi akuntansi merupakan kunci keberhasilan pengelolaan usaha. Sebagai UMKM yang ingin terus mengembangkan bisnis, pemilik sekaligus pengelola usaha Bebek Rempah [Beckrem] menyadari pentingnya laporan keuangan. Namun ia merasa tidak mampu membukukan usahanya dengan baik, terutama karena tidak mempunyai latar belakang pendidikan dan pengalaman di bidang keuangan ataupun akuntansi. Sementara kondisi keuangan juga belum memungkinkan untuk membeli sistem akuntansi berbasis web atau aplikasi berbayar. Oleh karena itu tujuan PKM adalah membuat desain sistem pembukuan berbasis excel yang sederhana namun tepat untuk proses bisnis Beckrem serta dapat diimplementasikan dengan mudah. Perancangan dimulai dengan observasi, perancangan sistem akuntansi, hingga uji coba dengan data riil. Rancangan sistem tersebut kemudian dikenalkan melalui worshop baik dengan pemilik maupun staf administrasi, lalu diikuti dengan pendampingan lapangan. Staf administrasi Beckrem dapat mengoperasikan sistem pembukuan dengan baik dan tidak menemui kendala yang berarti. Pemilik pun dapat mengetahui kondisi keuangan usahanya sehingga dapat menentukan rencana pengembangan bisnis selanjutnya. Kesimpulan yang dapat ditarik adalah sistem pembukuan usaha, meskipun sederhana dapat membantu pengelolaan bisnis.

Dinamika UMKM Terdampak Pandemi: Problem-Based Learning Mahasiswa Kuncorojati, Marcelinus Anggun Dananto; Purnamasari, Vena; Hastuti, Rini
Patria : Jurnal Pengabdian Kepada Masyarakat SPECIAL ISSUE - SENDIMAS IX
Publisher : Universitas Katolik Soegijapranata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/patria.v1i1.12729

Tangan Terampil Indonesia is a social organization dedicated to empowering communities through entrepreneurship development, embodying the tagline “We Develop People Through Entrepreneurship.” The organization collaborates with various stakeholders, including government agencies, state-owned enterprises, the private sector, and universities, to foster an entrepreneurial ecosystem that makes a direct impact. One notable partnership is with the Accounting Study Program at FEB Soegijapranata Catholic University. This collaboration focuses on mentoring micro, small, and medium enterprises (MSMEs) to enhance their financial literacy. During the COVID-19 pandemic, many MSMEs faced significant challenges, raising concerns about their business continuity. A considerable number of these enterprises lacked adequate financial records. To address this, a service team provided assistance in creating financial records, which were then analysed by students to evaluate the feasibility of these businesses. The outcomes included improved financial management capabilities for the MSMEs and invaluable consulting experience for the students, who presented their analysis to the clients.

Perancangan Sistem Informasi Akuntansi Berbasis Excel Guna Pengembangan Usaha Bebek Rempah Semarang Hastuti, Rini; Purnamasari, St. Vena; Kuncorojati, Marcellinus Anggun Dananto; Chrismastuti, Agnes Advensia
Seminar Nasional Penelitian dan Abdimas Vol 2 No 1 (2024): Juni
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/senapas.v2i1.9304

Sistem informasi akuntansi merupakan kunci keberhasilan pengelolaan usaha. Sebagai UMKM yang ingin terus mengembangkan bisnis, pemilik sekaligus pengelola usaha Bebek Rempah [Beckrem] menyadari pentingnya laporan keuangan. Namun ia merasa tidak mampu membukukan usahanya dengan baik, terutama karena tidak mempunyai latar belakang pendidikan dan pengalaman di bidang keuangan ataupun akuntansi. Sementara kondisi keuangan juga belum memungkinkan untuk membeli sistem akuntansi berbasis web atau aplikasi berbayar. Oleh karena itu tujuan PKM adalah membuat desain sistem pembukuan berbasis excel yang sederhana namun tepat untuk proses bisnis Beckrem serta dapat diimplementasikan dengan mudah. Perancangan dimulai dengan observasi, perancangan sistem akuntansi, hingga uji coba dengan data riil. Rancangan sistem tersebut kemudian dikenalkan melalui worshop baik dengan pemilik maupun staf administrasi, lalu diikuti dengan pendampingan lapangan. Staf administrasi Beckrem dapat mengoperasikan sistem pembukuan dengan baik dan tidak menemui kendala yang berarti. Pemilik pun dapat mengetahui kondisi keuangan usahanya sehingga dapat menentukan rencana pengembangan bisnis selanjutnya. Kesimpulan yang dapat ditarik adalah sistem pembukuan usaha, meskipun sederhana dapat membantu pengelolaan bisnis.

Pembelajaran Kognitif Melalui Pemanfaataan Enterprise Resource Planning (ERP) Simulation Game Kartin, Ang Prisila; Widjaja, Alexandra Adriani; Purnamasari, Vena
Perspektif Akuntansi Vol 7 No 1 (2024)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v7i1.p99-121

Kompleksitas sistem ERP menyebabkan sistem ini dipelajari dengan banyak cara dan model pembelajaran. Salah satu dari metode pembelajaran ERP adalah dengan menggunakan game simulasi. Game simulasi ERP digunakan untuk mempelajari konsep dasar pemrosesan data dalam sistem ERP dan menjadi sarana pembelajaran pengambilan keputusan. Penelitian ini bertujuan untuk meneliti faktor-faktor apa yang mempengaruhi sikap individu terhadap game simulasi ERP yang digunakan dalam proses pembelajaran dengan menggunakan pendekatan teori Technology Acceptance Model (TAM). Uji hipotesis dalam penelitian ini dilakukan dengan regresi yang dibantu menggunakan software WarpPLS. Hasil pengujian ini menunjukkan bahwa persepsi pengguna terhadap kebermanfaatan game simulasi, kemudahan penggunaan game simulasi, dan kegembiraan pengguna saat menggunakan game simulasi berperngaruh positif terhadap pembelajaran kognitif individu.

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